会计专业毕业论文变动成本法在企业经营决策中的应用

XXXX大学201X届本科生毕业论文（设计）变动成本法在企业经营决策中的应用摘要随着企业环境的改变，竞争的加剧，决策意识的增长，人们逐渐认识到传统的完全成本法提供的会计信息越来越不能满足企业内部管理的需要，必须重新认识变动成本法，充分发挥其积极作用。由于企业管理的迫切需要，变动成本法得到广泛关注，并逐渐应用于西方各国的企业内部管理方面，成为管理会计的一项重要内容。本文首先介绍了变动成本法的理论，其次将两种方法在产品成本、期间成本构成等多方面进行了比较，并对其进行了评价，最后在分析了变动成本法的应用条件和应用方法的基础上，举例说明了它在企业经营决策中的应用，从而促进变动成本法在我国的应用。关键词：变动成本法完全成本法边际贡献销售毛利XXXX大学201X届本科生毕业论文（设计）2ABSTRACTAlongwiththeenterpriseenvironmentchanges，competitionintensifies，decision-makingconsciousnessgrowth，peoplearerealizingthattheinformationprovidedbytraditionalfullcostingaccountingcannotmeettheneedsofenterpriseinternalmanagement，wemustre-understoodthevariablecostmethodandgivefullplaytoitspositiverole.Becauseoftheneedsofenterprise，thevariablecostmethodwidelyattention，andgraduallyappliedinwesterncountriesenterpriseinternalmanagementaspectsofthemanagementaccounting，becomeanimportantcontent.Thispaperfirstlyintroducesthetheoryofvariablecostmethod，thenthetwomethodsintheproductcost，costduringthecompositionandsoonhascarriedonthecomparisonandevaluated，andfinallyanalyzestheapplicationconditionsofthevariablecostmethodbasedonandtheapplicationmethod，andexplainsitsapplicationinenterprisemanagementdecisionvariablecost，soastopromotetheapplicationoflawinourcountry.KeyWords:VariableCostingFullCostingMarginalContributionGrosssalesXXXX大学201X届本科生毕业论文（设计）3目录1变动成本法概述.......................................................................................................................................51.1变动成本法的涵义.......................................................................................................................61.2变动成本法的理论依据...............................................................................................................61.3变动成本计算法的主要特点.......................................................................................................71.4变动成本法的国内外研究及企业中应用的现状.......................................................................71.4.1变动成本法的国内外研究现状.........................................................................................71.4.2变动成本法在企业中应用的现状.....................................................................................82变动成本法与完全成本法的比较...........................................................................................................92.1应用的前提条件不同.................................................................................................................102.2产品成本、期间成本的构成内容不同.....................................................................................102.3已销产品成本和存货成本水平不同.........................................................................................112.4损益计算方面的不同.................................................................................................................122.4.1损益确定程序不同...........................................................................................................122.4.2损益表提供的中间指标不同...........................................................................................142.4.3对税前利润计算的影响不同...........................................................................................142.5提供信息用途不同.....................................................................................................................153对变动成本法的评价.............................................................................................................................163.1变动成本法的优点.....................................................................................................................163.1.1更符合“费用与收益配比”的原则...............................................................................163.1.2提供实用的管理信息.......................................................................................................163.1.3便于分清责任，有利于进行成本控制的业绩评价.......................................................173.1.4有利于贯彻“以销定产”的方针，防止盲目生产.......................................................173.1.5简化成本计算，便于加强日常控制...............................................................................183.2变动成本法的局限性.................................................................................................................183.2.1计算的产品成本不符合传统的成本概念.......................................................................183.2.2不适应对外财务报表的要求...........................................................................................183.2.3不能满足企业长期预测、决策的需要...........................................................................193.2.4变动成本法的成本分类有较大程度的假定性...............................................................19XXXX大学201X届本科生毕业论文（设计）44动成本法在企业中的应用.....................................................................................................................194.1变动成本法的应用条件.............................................................................................................204.2变动成本法的应用方法.............................................................................................................204.2.1单轨制...............................................................................................................................20